<![CDATA[Changes in the organizational environment, characterized by accelerated technology, globalization, and demands for accountability, have prompted a management approach that transcends short-term financial orientation. Conventional management that ignores the value dimension has the potential to weaken the quality of strategic decision-making and threaten organizational sustainability. This study aims to analyze the implementation of values-based management and its implications for organizational performance and sustainability. A qualitative approach with a case study design was used to gain an in-depth understanding of the internalization of values in managerial practices. Data were collected through in-depth interviews, observations, and document reviews, then analyzed thematically and iteratively. The results indicate that values-based management serves as a normative foundation that guides the behavior of leaders and employees, strengthens intrinsic motivation, and improves the quality of individual and collective performance. Organizational values also contribute to strengthening social legitimacy, managing reputational risk, and adapting to environmental changes. The integration of values into leadership and human resource systems has been shown to support organizational sustainability ethically and sustainably. These findings confirm that values-based management is a strategic paradigm that integrates performance and sustainability over the long term]]>
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